https://www.taxtmi.com/caselaws?id=93033 The Tribunal set aside the Order-in-Original and allowed the appeal in a case concerning duty demand, interest, and penalty for misdeclaration of value on imported anhydrous ammonia. The appellant successfully argued that despite the end product being used for explosives, it was classified and assessed as fertilizer, entitling them to Customs exemption for imported raw materials used in fertilizer manufacturing. The Tribunal emphasized the consistency between Central Excise and Customs Tariffs and upheld the appellant's position that the exemption applied regardless of the specific end use of the product. en-us Wed, 25 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93033 The Tribunal set aside the Order-in-Original and allowed the appeal in a case concerning duty demand, interest, and penalty for misdeclaration of value on imported anhydrous ammonia. The appellant successfully argued that despite the end product being used for explosives, it was classified and assessed as fertilizer, entitling them to Customs exemption for imported raw materials used in fertilizer manufacturing. The Tribunal emphasized the consistency between Central Excise and Customs Tariffs and upheld the appellant's position that the exemption applied regardless of the specific end use of the product. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93033